But the Blades are already confident the Court of Arbitration for Sport (CAS) will rule out West Ham's attempt to overturn United's recent landmark legal victory, possibly as early as Monday.

A CAS spokeswoman said the Blades' response to West Ham's application for an appeal to be heard was received yesterday and a decision would be made early next week on whether the court has the legal authority to hear the London club's case.

United declined to comment yesterday although it is known that the Blades robustly refute any claim that CAS has the jurisdiction to hear West Ham's application to annul the FA arbritration judgment which is set to deliver tens of millions of pounds in compensation.

The Swiss-based court can only adjudicate if either both clubs agree to take part or if there is an avenue through FIFA's rules.

With United declining to agree to West Ham's request, the Hammers' only hope is the second option, but that appears limited.

FIFA rules do allow for a club to appeal a decision of a national football association through CAS, but both United and the FA are adamant that the recent arbitration process was a private case between the two clubs and not an FA decision.

Although the arbitration was held under FA rules, the FA played no part in the proceedings and the outcome was decided by an independent three-man panel. Both clubs formally agreed to be bound by the outcome at the start of proceedings.

United are also declining to comment on how much compensation they will claim from West Ham though it is understood it will be around £50m.

Accountants on both sides are currently picking through the details of what can and cannot be claimed as a loss after United's relegation from the Premier League two seasons ago.

After breaching Premier League rules on third-party agreements to secure the services of Tevez, West Ham ultimately finished three points above the Blades who were relegated.

The three-man panel, headed by Lord Griffiths, ruled that West Ham were liable for compensation on the basis that Tevez was worth more than three points over the 2006-07 season.

The Blades believe West Ham may yet seek an out of court settlement rather than run up further significant legal fees ahead of a final FA arbitration hearing to decide compensation next February.